India: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Tribunal Accords Strict Interpretation To Section 2(41A) To Deny Tax Neutrality To Demerger Where Shares Are Issued By The “holding Company” Instead Of The Company To Whom The Undertaking Is Demerged; Denies Carry Forward Of Losses Under Section 72A Of The Income Tax Act, 1961
Corporate demergers have long served as an effective mechanism for business reorganisation, enabling companies to segregate business verticals, streamline operations and facilitate strategic investments in a tax-efficient manner. It is not uncommon for group restructurings to involve transfer of an undertaking to a wholly owned subsidiary (“WOS”) while the consideration is discharged through issuance of shares by its holding company—a structure that has, on several occasions, received approval under the Companies Act, 2013.
India Commercial
VA
Vaish Associates Advocates
Article
ITAT Holds Court-Approved Capital Reduction Outside The Ambit Of Section 115QA
Seaview Developers Pvt. Ltd. (‘Assessee’) was engaged in the business of developing and leasing commercial real estate property in India, particularly an SEZ project in Uttar Pradesh. Being an SEZ developer/operator, the Assessee was eligible to claim deduction under section 80-IAB of the Income-tax Act, 1961 (the ‘Act’) for profits derived from development and operation of the SEZ.
India Commercial
AC
Aurtus Consulting LLP
Article
インドの新所得税法：多国籍企業および日系子会社のための包括的コンプライアンスガイド
インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š
India Tax
A
Acuity Law
Article
Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio
The Delhi High Court examined whether tax authorities can pursue proceedings against a company that has ceased to exist following a court-approved amalgamation. The case centered on show cause notices and orders issued in the name of a defunct entity, despite clear notification of the merger to tax authorities. The judgment addresses fundamental questions about legal personality, procedural validity, and the limits of statutory provisions in rectifying jurisdictional errors.
India Tax
MA
Metalegal Advocates
Article
What CBDT’s 31 March 2026 Notifications Mean For Live And Upcoming Exits
India’s General Anti-Avoidance Rule (“GAAR”) framework has long rested on a critical assurance to investors: investments made prior to 1 April 2017 would remain outside the scope of GAAR scrutiny. For nearly a decade, this grandfathering protection was widely understood to extend to gains realised on the eventual transfer of such investments, irrespective of when the exit occurred.
India Tax
LP
Legitpro Law
Article
TCS Under Section 52 Of CGST Act, 2017 – A Toothless Provision?
The effectiveness of Tax Collection at Source (TCS) under Section 52 of the CGST Act, 2017 is called into question due to a critical legislative gap. While e-commerce operators are obligated to collect tax from suppliers using their platforms, the statute provides no express recovery mechanism in case of default. This analysis examines whether the absence of such provisions renders Section 52 unenforceable, and explores the legal implications when operators fail to collect and remit the mandated amounts.
India Tax
LS
Lakshmikumaran & Sridharan
Article
HSA Advocates Successfully Represented M.B. Power (Madhya Pradesh) Limited Before The Madhya Pradesh Electricity Regulatory Commission In Proceedings Concerning The True-up Of Generation Tariff For Its 2x600 MW Anuppur Thermal Power Project.
One of the key issues before the Ld. Madhya Pradesh Electricity Regulatory Commission (“MPERC”) was whether MB Power was entitled to gross-up its Return on Equity (“RoE”) notwithstanding the fact that, at the corporate level, it had not paid income tax during certain years owing to losses and unabsorbed depreciation arising from its other businesses. MPPMCL opposed the claim, inter alia, on the grounds that the claim was barred by limitation and that grossing-up could not be permitted in the absence of actual tax payment by the corporate entity.
India Energy
HA
HSA Advocates
Article
India’s Digital Tax Search Powers: Supreme Court Rejects PIL, Affirms Section 132 Jurisprudence
The Supreme Court dismissed a public interest litigation challenging the constitutionality of digital search and seizure powers under Section 132 of the Income Tax Act, 1961 and the corresponding Section 247 of the Income Tax Act, 2025 on March 9, 2026. Chief Justice Surya Kant’s bench refused to entertain arguments that warrantless access to cloud servers, emails, and encrypted devices violates Article 21 privacy rights, holding that existing judicial review mechanisms adequately safeguard taxpayers while enabling tax evasion combat.
India Tax
Ka
Khurana and Khurana
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